Tax is one of the revenues to Government. No tax, no revenue, no revenue no Government. So tax is very important sources of generating revenue. As we are all know that taxes are two types. One is direct tax and another is indirect tax. Indirect taxes are excise duty and sale tax. In the sales tax there are different methods which will be implemented by the Government in different periods but based on the economic situation and development of the people. VAT, MAT and GST are examples of indirect taxes. Goods and services of taxation is the indirect tax system of collecting money on various goods and services. Usually it is used it for the luxurious products not on necessary products and services.